{
  "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-15/division-15.4",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-15/division-15.4.json",
  "legislation": "eur/2014/680",
  "legislation_title": "Commission Implementing Regulation (EU) No 680/2014 of 16 April 2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2014-680",
  "path": "annex/V/part/2/division/15/division/15.4",
  "kind": "division",
  "number": "15.4",
  "heading": "Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk (16.4)",
  "text": "(a) interest rate: including trading of loans and advances, deposits and debt securities (held or issued);\n(b) equity: including trading of shares, quotas of UCITS and other equity instruments;\n(c) foreign exchange trading: including exclusively trading on foreign exchanges;\n(d) credit risk: including trading of credit link notes;\n(e) commodities: this item shall include only derivatives because gains and losses on commodities held with trading intent shall be reported under ‘ Other operating income ’ or ‘ Other operating expense ’ in accordance with paragraph 316of this Part;\n(f) other: including trading of financial instruments, which cannot be classified in other breakdowns.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Commission Implementing Regulation (EU) 2020/429 of 14 February 2020 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/15/division/15.4",
    "retrieved_at": "2026-11-01T14:47:31.206584+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}